§ 43-29-116. Personal debt -- Penalties -- Collection.

TN Code § 43-29-116 (2019) (N/A)
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Any amount withheld, or that should have been withheld, by the purchaser due to an assessment shall be a personal debt of the purchaser. If the purchaser's monthly payments to the commissioner are not timely made, a penalty of ten percent (10%) of the amount due shall be imposed. The commissioner may bring a civil action against the purchaser for collection of the debt and the above specified ten percent (10%) penalty.